2000 (10) TMI 771

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....msp; Briefly stated, this issue in question is relating to the classification of the product 'Delyte' claimed by the appellants under CSH 3005.30 at 'NIL' rate of duty instead of CSH 3003.10 attracting duty @ 16%, for the period March '99 to August '99. The Adjudicating Authority then adjudicated the case. Aggrieved by the Order-in-Original the appellants have filed the appeal with this office on Jan., 2000 with Stay Application. 3. Vide the Order on Stay passed on 7-6-2000 the then Commissioner (Appeals) Pune had directed the appellants to execute bond for the full duty and penalty and support the same with Bank Guarantee of Rs. 2.5 lacs, which the appellants have complied with. Then the Personal Hearing in the case was held on 22-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that there was no misdeclaration because the assessee gave a wrong Chapter Heading of the Tariff which he thought was applicable and that the burden of classification is on the revenue. On the question of classification under Tariff Heading 3005.30 Shri Gawade submitted that some other manufacturers of ORS with their brand name have been clearing the item in the same Tariff Heading 3005.30 and their jurisdictional Central Excise authority has not raised any objection in this regard. He cited the case of M/s. Cipla Ltd. of Mumbai who manufacture similar item with brand name Prolyte. He produced a copy of the declaration signed in Pt. III by Cipla Ltd. in this regard. He also submitted that M/s Fairdeal Corporation of Aurangabad manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Note 2(ii) of Chapter 30, he has held that any pharmacopea preparation bearing a brand name will get classified under CH 30.03 and therefore ORS with a brand name will get classified in CH 30.03 and ORS without a brand name will get excluded from CH 30.03. (2)     Relying upon Chapter Note 3 of Chapter 30, he has explained that branded oral rehydration salt does not figure in items (a) to (h) of the aforesaid Chapter Note 3 and therefore it gets excluded from CH 30.05. 5. I have carefully examined the tariff headings, chapter notes and HSN Explanatory Notes. First of all, it has to be appreciated that CH 30.03 covers Medicaments; out of Medicaments, those with brand name will fall under CSH 3003.10, and thos....